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Date: Wed, 4 Oct 2023 09:04:34 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: A to Z of expenses and benefits when going from A to B
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Content-Transfer-Encoding: quoted-printable
View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1696410268433397431&signature=3D55AC42C221ECD2=
A2A99B1362645F3E20=20
=20
=20
=20
Support from HMRC
=20
=20
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Dear customer,
There=E2=80=99s a wide range of expenses and benefits received by employees=
=E2=80=93 including directors.
If you=E2=80=99d like more information =E2=80=93 or maybe just a refresher =
=E2=80=93 on how to deal with such payments and the effects on tax and Nati=
onal Insurance, we have the online support for you.
Join our live webinars =E2=80=93 during which you can ask questions using t=
he on-screen text box.
Expenses and benefits for your employees =E2=80=93 if your employees have m=
ore than one workplace
Find out about:
=E2=80=A2
employee travel to different types of workplace
=E2=80=A2
geographical locations
=E2=80=A2
the 24-month rule
=E2=80=A2
the 40% test
https://attendee.gotowebinar.com/rt/8989110519125728352?source=3DCampaign-O=
ct-EB-1=20
=20
Expenses and benefits for your employees =E2=80=93 travel
This webinar covers reimbursing employees undertaking travel on behalf of t=
he employer, including the tax treatment of:=20
=20
=E2=80=A2
travel and subsistence payments to employees
=E2=80=A2
mileage payments for employees using their own vehicle
=E2=80=A2
benchmark and bespoke scale rates
=E2=80=A2
records and reporting requirements
https://attendee.gotowebinar.com/rt/6360230992985938263?source=3DCampaign-O=
ct-EB-1=20
Expenses and benefits for your employees =E2=80=93 company cars, vans and f=
uel =20
If your employees have private use of a company vehicle, we=E2=80=99ll cove=
r:
=E2=80=A2
how to use the online calculator to work out the amount to report for payro=
lling or on the P11D
=E2=80=A2
fuel made available for private use
=E2=80=A2
essential record keeping =20
The first part of the webinar will cover company cars, followed by company =
vans. https://attendee.gotowebinar.com/rt/7041721494020906080?source=3DCamp=
aign-Sep-EB-1=20
https://attendee.gotowebinar.com/rt/770081782034189?source=3DCampaign-Oct-E=
B-1=20
For more information on https://www.youtube.com/playlist?list=3DPL8EcnheDt1=
zjUJUfg2-AKd_JMxBax7aCt&utm_source=3DHMRC-DCS-Oct-EB-1&utm_campaign=3DDCS-C=
ampaign&utm_medium=3Demail , select a short video from our playlist availab=
le on HMRC=E2=80=99s YouTube channel. And remember, the online payment of C=
lass 1b National Insurance is due by 22
=E2=80=8C=E2=80=8C=E2=80=8C
October
=E2=80=8C=E2=80=8C=E2=80=8C
2023.
Yours faithfully
Craig Moulden
Head of Digital Engagement and Communication Services
=20
=20
=20
=20
https://twitter.com/hmrcgovuk=20
https://twitter.com/hmrcgovuk=20
https://www.gov.uk/=20
https://www.gov.uk/=20
https://www.youtube.com/user/HMRCgovuk=20
https://www.youtube.com/user/HMRCgovuk=20
https://community.hmrc.gov.uk/=20
https://community.hmrc.gov.uk/=20
=20
=20
Stay safe online
For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.
HMRC=E2=80=99s help and support email service
To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ or click on the link below. Please note,=
by unsubscribing from this service you may continue to receive emails from=
other HMRC services.
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re=3D55AC42C221ECD2A2A99B1362645F3E20=20
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<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 100px; font-size: 100px !important=
;mso-line-height-rule:exactly;" height=3D"100">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"color: #000000; font-size: 26px;">Support from HMRC</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
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=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!--[if gte mso 9]></v:textbox></v:rect><![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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=C2=A0
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</td>
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</table>
</td>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0);"><span style=3D"font-=
size: 16px;">Dear customer,<br></span><br><span style=3D"font-size: 16px;">=
There=E2=80=99s a wide range of expenses and benefits received by employees=
=E2=80=93 including directors.<br><br>If you=E2=80=99d like more informati=
on =E2=80=93 or maybe just a refresher =E2=80=93 on how to deal with such p=
ayments and the effects on tax and National Insurance, we have the online s=
upport for you.<br><br>Join our live webinars =E2=80=93 during which you ca=
n ask questions using the on-screen text box.<br><br><strong><span style=3D=
"font-size: 18px;">Expenses and benefits for your employees =E2=80=93 if yo=
ur employees have more than one workplace</span></strong><br>Find out about=
:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">employee travel to different types of workplace<=
/span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">geographical locations</span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">the 24-month rule</span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">the 40% test<br></span></span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;"><a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16963233290966&tid=3Dcc=
-1_1696410268433397431&signature=3D55AC42C221ECD2A2A99B1362645F3E20" style=
=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration:=
underline; color: rgb(0, 0, 255);">Register here=EF=BB=BF</span></a><br></=
span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;">=C2=A0<br><span style=3D"font-size: 18px;"><str=
ong>Expenses and benefits for your employees =E2=80=93 travel<br></strong><=
span style=3D"font-size: 16px;">This webinar covers reimbursing employees u=
ndertaking travel on behalf of the employer, including the tax treatment of=
:=C2=A0</span><strong>=C2=A0</strong></span><br></span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">travel and subsistence payments to employees</sp=
an></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">mileage payments for employees using their own v=
ehicle</span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">benchmark and bespoke scale rates</span></span><=
/span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">records and reporting requirements<br></span></s=
pan></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;"><a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16963233290969&tid=3Dcc=
-1_1696410268433397431&signature=3D55AC42C221ECD2A2A99B1362645F3E20" style=
=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration:=
underline; color: rgb(0, 0, 255);">Register here=EF=BB=BF</span></a><br></=
span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;"><br><span style=3D"font-size: 18px;"><strong>Ex=
penses and benefits for your employees =E2=80=93 company cars, vans and fue=
l =C2=A0<br></strong><span style=3D"font-size: 16px;">If your employees hav=
e private use of a company vehicle, we=E2=80=99ll cover:</span></span><br><=
/span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">how to use the online calculator to work out the=
amount to report for payrolling or on the P11D</span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">fuel made available for private use</span></span=
></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span =
style=3D"font-size: 16px;">essential record keeping =C2=A0<br></span></span=
></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;"><span style=3D"color: rgb(0, 0, 0);"><a href=3D=
"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnot=
rack&linkid=3D16963233290974&tid=3Dcc-1_1696410268433397431&signature=3D55A=
C42C221ECD2A2A99B1362645F3E20" style=3D"color: #000000; text-decoration: no=
ne;"><span style=3D"text-decoration: underline;"></span>The first part of t=
he webinar will cover company cars, followed by company vans.</a></span><br=
></span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;"><a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16963233290970&tid=3Dcc=
-1_1696410268433397431&signature=3D55AC42C221ECD2A2A99B1362645F3E20" style=
=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration:=
underline; color: rgb(0, 0, 255);">Register here</span></a><br></span></sp=
an></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;"><span style=3D"color: rgb(0, 0, 0);"><br>For mo=
re information on <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16963233290971&tid=3Dcc-1_1696410=
268433397431&signature=3D55AC42C221ECD2A2A99B1362645F3E20" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: underline;=
color: rgb(0, 0, 255);"><span style=3D"background-color: rgb(255, 255, 255=
);">PAYE Settlement Agreements (PSAs)</span></span></a>, select a short vid=
eo from our playlist available on HMRC=E2=80=99s YouTube channel. And remem=
ber, the online payment of Class 1b National Insurance is due by 22<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> October<span>=E2=80=8C=E2=80=8C=E2=80=8C=
</span> 2023.</span><br></span></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px; padding-left: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0);"><br>Yours faithfully=
</span><br>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"35%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659614158234/Cra=
ig_Moulden_16860488970012.png" alt=3D"" border=3D"0" width=3D"197.4" height=
=3D"78" style=3D"display: block; border: none; text-decoration: none; width=
: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"6a4svzg1ttd">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"227" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.webexcampaign.uk/assets/image/1659614158234/Craig_Moulden_168=
60488970012.png" alt=3D"">
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><span=
style=3D"font-size: 16px;">Craig Moulden<br>Head of Digital Engagement and=
Communication Services<br></span></span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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</tbody>
</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
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<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
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px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217); padding-top: 0px; padding-bottom: 0px;">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
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<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290972&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrc-twitter_original_16305833780901.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290972&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290967&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" h=
eight=3D"50" alt=3D"Instagram" border=3D"0" id=3D"03a0ltjdhevj" class=3D"st=
-hide"></a>
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</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290967&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290978&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"pk9x5pq9y5p" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290978&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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original_16305837841089.png" alt=3D"Youtube"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
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<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290968&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" he=
ight=3D"50" alt=3D"Facebook" border=3D"0" id=3D"t1ul8tnjc3" class=3D"st-hid=
e"></a>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16963233290968&tid=3Dcc-1_1696410268433397431&signa=
ture=3D55AC42C221ECD2A2A99B1362645F3E20"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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ginal_16305833531085.png" alt=3D"Facebook"></a>
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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</td>
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<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
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</table>
</td>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tbody>
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<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
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<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-top: =
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href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
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color: rgb(255, 255, 255);"><a href=3D"https://hmrc.imicampaign.uk/external=
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42C221ECD2A2A99B1362645F3E20"><span style=3D"text-decoration: underline;">=
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